1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Income Tax and Corporation Tax: The Main Provisions (ss. 32-531)
  3. Part 7 Income Tax and Corporation Tax Exemptions (ss. 187-236)
  4. Chapter 1 Income tax (ss. 187-216F)
  5. 204A. Exemption in respect of annual allowance for reserve members of the Garda Síochána.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2014 - onwards
    Version 1 of 1    

204A. Exemption in respect of annual allowance for reserve members of the Garda Síochána.

The annual allowance payable under Regulation 15 of the Garda Síochána (Reserve Members) Regulations 2006 (S.I. No. 413 of 2006) shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

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